https://www.taxtmi.com/caselaws?id=204474 Refund of accumulated Cenvat credit for exports, claimed under Notification No. 5/2006-C.E. (N.T.) issued under Rule 5 of the Cenvat Credit Rules, 2004, was treated as governed by that refund mechanism rather than by the general limitation in Section 11B of the Central Excise Act, 1944. The tribunal precedent noted in the text states that Section 11B does not apply to refund of accumulated Cenvat credit attributable to export of finished goods, and the challenged order was found consistent with that view. On that basis, the request to stay the refund order was rejected. en-us Mon, 14 Jun 2010 00:00:00 +0530 Tue, 17 May 2011 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204474 Refund of accumulated Cenvat credit for exports, claimed under Notification No. 5/2006-C.E. (N.T.) issued under Rule 5 of the Cenvat Credit Rules, 2004, was treated as governed by that refund mechanism rather than by the general limitation in Section 11B of the Central Excise Act, 1944. The tribunal precedent noted in the text states that Section 11B does not apply to refund of accumulated Cenvat credit attributable to export of finished goods, and the challenged order was found consistent with that view. On that basis, the request to stay the refund order was rejected. Case-Laws Service Tax Mon, 14 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204474